Lots. Too many to chose from really. Why exactly are you asking?
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T.E.D.♦Sep 7 '12 at 15:13

Well I was looking for the formal reasons for a split other than ethnic or religious self determination. That makes Panama and Taiwan somewhat better answers than Kosovo, Cyprus and post-USSR smaller countries.
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horshSep 7 '12 at 23:57

@ SevenSidedDie: Could you be more specific? What has been split into what parts and has it really been a unitary state?
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horshSep 7 '12 at 1:40

1

@SevenSidedDie No, because unlike the other cases, recognition of one requires non-recognition of the other. So either the unitary PRC is undivided, or the unitary ROC is undivided, or China is federal and not unitary.
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chosterSep 7 '12 at 5:31

I grasp what you mean about their individual claims to be unitary, but I don't see how it follows that China must be federal for them to be two results of a division, or for other nations to recognise the reality of a division they both deny.
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SevenSidedDieSep 7 '12 at 7:08

2

The question is about splitting of states. Taiwan has never declared independence, and the PRC refuses relations, categorically, with any countries that maintain relations with Taipei, so no split is even possible de jure. Of course, plenty of countries recognize Beijing but carry on trade and other activities with Taipei. But de facto, this means that Taiwan is at least semi-autonomous with certain rights to self-governance that cannot be removed or overruled by the central government, so de facto China governs with a federal structure. So either way, Taiwan is not applicable.
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chosterSep 7 '12 at 16:36